Employee’s Withholding Certificate

Employee’s Withholding Certificate

Department of the Treasury Internal Revenue Service
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.

Give Form W-4 to your employer.

Your withholding is subject to review by the IRS.
Step 1: Personal Information
Name

First Name and Middle InitialLast Name
Address

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
Marital Status

Single or Married filing separatelyMarried filing jointly or Qualifying widow(er)Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual)
Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5.
Step 2: Multiple Jobs or Spouse Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.
Do only one of the following

Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3 - 4)Use the Multiple Jobs Worksheet and enter the result in Step 4(c) below for roughly accurate withholdingIf there are only two jobs total, you may check this box. Do the same on Form W-4 of the other job. This option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld
TIP: To be accurate, submit a 2026 Form W-4 for all other jobs. If you (or your spouse) have self-employment income, including as an independent contractor, use the estimator.
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)
Step 3: Claim Dependents
If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000
Multiply the number of other dependents by $500
Total ($)
Step 4: Other Adjustments (optional)
(a) Other income not from jobs($):
If you want tax withheld for other income you expect this year that won't have withholding, enter the amount of other income here. This may inclide interest, dividends, and retirement income.
(b) Deductions($):
If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet and enter the result here.
(c) Extra withholding($):
Enter any additional tax you want withheld each pay period
Step 5: Sign Here
Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Date

MonthDayYear
Date
Employee's Signature
This form is not valid unless you sign it
Employers Only
Employer's Name
Employer's Address

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
First date of employment

MonthDayYear
Date
Employer identification number (EIN)

Step 2(b): Multiple Jobs Worksheet

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.
You can check out Page 4 here.
Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App.
1. Two jobs ($)
If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the“Lower Paying Job” column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3.
2. Three jobs: If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3.
2a ($)
Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries and enter that value on line 2a.
2b ($)
Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount on line 2b.
2c ($)
Add the amounts from lines 2a and 2b and enter the result on line 2c.
3. Enter the number of pay periods per year for the highest paying job.
For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc.
4. Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3.
Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want withheld)
Step 4(b): Deductions Worksheet

See the Instructions for Schedule 1-A (Form 10140) for more information about whether you qualify for the deductions on lines 1a, 1b, 1c, 3a, and 3b.
1. Deductions for qualified tips, overtime compensation, and passenger vehicle loan interest.
1a Qualified tips. ($)
If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified tips up to $25,000
1b Qualified overtime compensation. ($)
If your total income is less than $150,000 ($300,000 if married filing jointly), enter an estimate of your qualified overtime compensation up to $12,500 ($25,000 if married filing jointly) of the "and-a-half" portion of time-and-a-half compensation
1c Qualified passenger vehicle loan interest. ($)
If your total income is less than $100,000 ($200,000 if married filing jointly), enter an estimate of your qualified passenger vehicle loan interest up to $10,000
2. Add lines 1a, 1b, and 1c. Enter the result here.
3. Seniors age 65 or older. If your total income is less than $75,000 ( $150,000 if married filling jointly):
3a Enter $6,000 if you are age 65 or older before the end of the year
3b Enter $6,000 if your spouse is age 65 or older before the end of the year and has a social security number valid for employment
4. Add lines 3a and 3b. Enter the result here.
5. Enter an estimate of your student loan interest, deductible IRA contributions, educator expenses, alimony paid, and certain other adjustments from Schedule 1 (Form 1040), Part II.
See Pub. 505 for more information.
6. Itemized deductions. Enter an estimate of your 2026 itemized deductions from Schedule A (Form 1040). Such deductions may include qualifying:
6a Medical and dental expenses.
Enter expenses in excess of 7.5% (0.075) of your total income
6b State and local taxes.
If your total income is less than $505,000 ($252,500 if married filing separately), enter state and local taxes paid up to $40,400 ($20,200 if married filing separately)
6c Home mortgage interest.
If your home acquisition debt is less than $750,000 ($375,000 if married filing separately), enter your home mortgage interest expense (including mortgage insurance premiums)
6d Gifts to charities.
Enter contributions in excess of 0.5% (0.005) of your total income
6e Other itemized deductions.
Enter the amount for other itemized deductions
7. Add lines 6a, 6b, 6c, 6d, and 6e. Enter the result here.
8. Limitation on itemized deductions.
8a Enter your total income.
8b Subtract line 4 from line 8a. If line 4 is greater than line 8a, enter -0- here and on line 10. Skip line 9
9. Enter:
- $768,700 if you’re married filing jointly or a qualifying surviving spouse
- $640,600 if you’re single or head of household
- $384,350 if you’re married filing separately
10. If line 9 is greater than line 8b, enter the amount from line 7. Otherwise, multiply line 7 by 94% (0.94)and enter the result here
11. Standard deduction.

Enter:
- $32,200 if you’re married filing jointly or a qualifying surviving spouse
- $24,150 if you’re head of household
- $16,100 if you’re single or married filing separately
12. Cash gifts to charities.
If you take the standard deduction, enter cash contributions up to $1,000 ($2,000 if married filing jointly)
13. Add lines 11 and 12. Enter the result here.
14. If line 10 is greater than line 13, subtract line 11 from line 10 and enter the result here. If line 13 is greater than line 10, enter the amount from line 12.
Add lines 2, 4, 5, and 14. Enter the result here and in Step 4(b) of Form W-4.
Should be Empty:

Employee’s Withholding Certificate

Step 1: Personal Information

Step 2: Multiple Jobs or Spouse Works

Step 3: Claim Dependents

Step 4: Other Adjustments (optional)

Step 5: Sign Here

Employers Only

Step 2(b): Multiple Jobs Worksheet

Step 4(b): Deductions Worksheet